It's a solidly built unit available in black or silver that can accept 24/192 digital inputs via coaxial, optical, and USB inputs, and it has balanced and single-ended analog outputs. The USB interface is capable of asynchronous data transfer via its Tenor 8802 input chip; the DAC chips are dual 32-bit/192kHz Burr-Brown 1795s. The HD-H01C also has a toroidal transformer, a removable IEC power cord, and LEDs to indicate the frequency of the incoming digital signal. The UD-H01 can even be used as a headphone amplifier. Now that’s a lot of DAC for the money.